https://www.taxtmi.com/caselaws?id=371037 The appeals were filed against the confirmation of Excise Duty demand on physician samples distributed free of cost to doctors. The Tribunal ruled that the duty should be based on the transaction value between the assessee and distributors, not on the Maximum Retail Price (MRP) basis. Following precedent cases, the Tribunal held that the valuation should consider the cost of raw materials and job charges. Consequently, the demands and penalties imposed on the appellants were set aside, and the appeals were allowed in favor of M/s Vapi Organic Chemicals Pvt. Ltd., Shri RK Parmar, and Shri HG Patel. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371037 The appeals were filed against the confirmation of Excise Duty demand on physician samples distributed free of cost to doctors. The Tribunal ruled that the duty should be based on the transaction value between the assessee and distributors, not on the Maximum Retail Price (MRP) basis. Following precedent cases, the Tribunal held that the valuation should consider the cost of raw materials and job charges. Consequently, the demands and penalties imposed on the appellants were set aside, and the appeals were allowed in favor of M/s Vapi Organic Chemicals Pvt. Ltd., Shri RK Parmar, and Shri HG Patel. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371037